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2020 (10) TMI 1151

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..... en rendered infructuous and we need not decide on the merits of the contentions sought to be raised before us for the simple reason that the assailed Show Cause Notice dated 31.10.2017 since ended in final prosecution order dated 21.6.2018, which was neither under challenge before the learned Single Judge nor before us. Appellant is free to challenge the said order in accordance with law by tak .....

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..... For the Appellant : Mr.R.Sivaraman For the Respondent : Mr.A.P.Srinivas, Senior Standing Counsel JUDGMENT (Judgment of the court was made by Dr.VINEET KOTHARI, J.) The present Writ Appeal has been filed by the Assessee Mr.Krishnaswami Vijayakumar against the order dated 17.11.2017 by which W.P.No.29464 of 2017 alongwith the connected Miscellaneous Petitions were dismissed in .....

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..... n 279 of the Act which do not include the said Authority. 4. However, the learned Senior Standing Counsel for the Respondent/Revenue Mr.A.P.Srinivas disputed this position. He further submitted that this Writ Appeal has become infructuous since in pursuance of the impugned Show Cause Notice dated 31.10.2017, which was challenged before the learned Single Judge, the said Authority has passed the .....

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..... e assailed Show Cause Notice dated 31.10.2017 since ended in final prosecution order dated 21.6.2018, which was neither under challenge before the learned Single Judge nor before us. 7. The Appellant is free to challenge the said order in accordance with law by taking appropriate remedies and lest our observations prejudice the case of the Assessee in any manner since Crl.O.P.No.28963 of 2018 f .....

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